2017 (8) TMI 494

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....t appeal filed by the Revenue is against the impugned order dated 23.12.2008 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the refund of CENVAT credit with regard to professional/consultancy services, advertisement service, postage and courier service, catering service and listing charges by holding that the same are related to the manufacture of finished goods of the ass....

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.... Order-in-Original. Aggrieved by the same, the Revenue has filed this appeal. 3. Heard both the parties and perused the records. 4. Learned AR for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of 'input service'. He further submitted that the Commissioner (A) has wrongly allowed the refund of....

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....n the factory premise exclusively for workers is an activity in relation to the business of the assessee. Similarly, listing charges are specifically included in the definition of 'input service' as the same are incurred for listing the shares in the stock exchange. Further, postage and courier service and advertisement services have been held to be input service in the case of Metro Shoes Pvt Ltd....